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2018 (1) TMI 305 - HC - Central ExciseWhether the CESTAT was justified in dismissing the appeal filed by the assessee on default on account of non appearance of the appellant or its counsel? - Held that: - Section 35(C) of the Central Excise Act delineates the power of the Appellate Tribunal. Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 provides for dismissal of appeal for default and for restoration of those appeals which are dismissed for default - in the case of Balaji Steel Re-Rolling Mills v. Commissioner of Central Excise and Customs [2014 (11) TMI 531 - SUPREME COURT] it was held that an appeal to which Section 35-C of the Central Excise Act applies cannot be decided by the CESTAT by dismissing it for default. The appeal which has been dismissed through the impugned order is eligible to be restored by setting aside the order of dismissal of the appeal.
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